Skip to content
V3245-23 ·14 December 2023 ·consulta-vinculante Medium impact
Tax

Exemption from non-reusable plastic packaging tax depends on monthly imports or acquisitions

A company has enquired whether its monthly consumption of less than 5 kg of plastic film exempts it from the special tax on non-reusable plastic packaging. The DGT clarifies that the exemption applies to the quantity of plastic imported or acquired intra-community on a monthly basis, rather than the actual consumption.

In 6 key points

Lifecycle

2023-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact